II 

Calendar No. 685 

118TH CONGRESS 

2D SESSION S. 5098 

[Report No. 118–282] 

To require certain agencies to develop plans for internal control in the 

event of an emergency or crisis, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 18, 2024 

Mr. LANKFORD (for himself and Mr. PETERS) introduced the following bill; 

which was read twice and referred to the Committee on Homeland Security and Governmental Affairs 

DECEMBER 9, 2024 

Reported by Mr. PETERS, with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

A BILL 

To require certain agencies to develop plans for internal 

control in the event of an emergency or crisis, and for 

other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Taxpayer Resources 

3 Used in Emergencies Accountability Act’’ or the ‘‘TRUE 

4 Accountability Act’’. 

5 SEC. 2. OMB GUIDANCE. 

6 (a) DEFINITIONS.—In this section: 

7 (1) COVERED AGENCY.—The term ‘‘covered 

8 agency’’ means an agency described in section 

9 901(b) of title 31, United States Code. 

10 (2) DIRECTOR.—The term ‘‘Director’’ means 

11 the Director of the Office of Management and Budg12 et. 

13 (3) INTERNAL CONTROL.—The term ‘‘internal 

14 control’’ means a process that is— 

15 (A) effected by the management and other 

16 personnel of an entity; and 

17 (B) designed to provide reasonable assur18 ance with respect to the achievement of objec19 tives relating to— 

20 (i) effectiveness and efficiency of oper21 ations; 

22 (ii) reliability of financial reporting; 

23 and 

24 (iii) compliance with applicable law. 

25 (b) GUIDANCE.— 


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1 (1) IN GENERAL.—Not later than 180 days 

2 after the date of enactment of this Act, the Director 

3 shall issue guidance to covered agencies for the de4 velopment of plans for internal control that are 

5 ready or adaptable for immediate use in future 

6 emergencies or crises. 

7 (2) CONTENTS.—The guidance issued under 

8 paragraph (1) shall— 

9 (A) be in alignment with the documents of 

10 the Government Accountability Office entitled 

11 ‘‘A Framework for Managing Improper Pay12 ments in Emergency Assistance Programs’’ and 

13 ‘‘A Framework for Managing Fraud Risks in 

14 Federal Programs’’; and 

15 (B) require plans for internal control of 

16 covered agencies to include— 

17 (i) the identification of a senior offi18 cial of the covered agency to be responsible 

19 and accountable for the implementation of 

20 the plan; and 

21 (ii) policies and procedures to time22 ly— 

23 (I) assess the risks of improper 

24 payments and fraud relating to the 

25 implementation of any supplemental 


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1 appropriation, or other increase in 

2 budget authority, that may be made 

3 available to the covered agency for a 

4 purpose relating to disaster relief or 

5 response to a public health or other 

6 emergency; and 

7 (II) develop and implement ap8 propriate responses to the risks de9 scribed in subclause (I), including any 

10 changes to internal controls, to ensure 

11 that, to the greatest extent possible, 

12 appropriate controls are in place prior 

13 to the expenditure of funds. 

14 (3) REVIEW.—Not later than 3 years after the 

15 date on which guidance is issued under paragraph 

16 (1), and not less frequently than once every 3 years 

17 thereafter, the Director shall review and, as nec18 essary, revise the guidance. 

19 (c) PLAN SUBMISSION.— 

20 (1) IN GENERAL.—Not later than 1 year after 

21 the date of enactment of this Act, the head of each 

22 covered agency head shall submit to the Director the 

23 plan of the covered agency required under the guid24 ance issued under subsection (b)(1). 


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1 (2) REVISIONS.—Not later than 3 years after 

2 the date on which the head of a covered agency sub3 mits a plan under paragraph (1), and not less fre4 quently than once every 3 years thereafter, the head 

5 of each covered agency shall— 

6 (A) review and, if necessary, revise the 

7 plan of the covered agency; and 

8 (B) submit to the Director any revised 

9 plan of the covered agency. 

10 (3) SUBMISSION TO CONGRESS.—Not later than 

11 1 year after the date of the enactment of this Act, 

12 and not less frequently than annually thereafter, the 

13 Director shall submit to Congress the plans sub14 mitted by covered agencies under this subsection. 

15 (d) UNAVAILABILITY OF JUDICIAL REVIEW.—A de16 termination, finding, action, or omission under this section 

17 by the Director or the head of a covered agency shall not 

18 be subject to judicial review. 

19 SECTION 1. SHORT TITLE. 

20 This Act may be cited as the ‘‘Taxpayer Resources 

21 Used in Emergencies Accountability Act’’ or the ‘‘TRUE 

22 Accountability Act’’. 

23 SEC. 2. OMB GUIDANCE. 

24 (a) DEFINITIONS.—In this section: 


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1 (1) COVERED AGENCY.—The term ‘‘covered agen2 cy’’ means an agency described in section 901(b) of 

3 title 31, United States Code. 

4 (2) DIRECTOR.—The term ‘‘Director’’ means the 

5 Director of the Office of Management and Budget. 

6 (3) INTERNAL CONTROL.—The term ‘‘internal 

7 control’’ means a process that is— 

8 (A) effected by the management and other 

9 personnel of an entity; and 

10 (B) designed to provide reasonable assur11 ance with respect to the achievement of objectives 

12 relating to— 

13 (i) effectiveness and efficiency of oper14 ations; 

15 (ii) reliability of financial reporting; 

16 and 

17 (iii) compliance with applicable law. 

18 (b) GUIDANCE.— 

19 (1) IN GENERAL.—Not later than 180 days after 

20 the date of enactment of this Act, the Director shall 

21 issue guidance to covered agencies for the development 

22 of plans for internal control that are ready or adapt23 able for immediate use in future emergencies or crises. 

24 (2) CONTENTS.—The guidance issued under 

25 paragraph (1) shall— 


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1 (A) be in alignment with the documents of 

2 the Government Accountability Office entitled ‘‘A 

3 Framework for Managing Improper Payments 

4 in Emergency Assistance Programs’’ and ‘‘A 

5 Framework for Managing Fraud Risks in Fed6 eral Programs’’; and 

7 (B) require plans for internal control of 

8 covered agencies to include— 

9 (i) the identification of a senior official 

10 of the covered agency to be responsible and 

11 accountable for the implementation of the 

12 plan; and 

13 (ii) policies and procedures to time14 ly— 

15 (I) assess the risks of improper 

16 payments and fraud relating to the 

17 implementation of any supplemental 

18 appropriation, or other increase in 

19 budget authority, that may be made 

20 available to the covered agency for a 

21 purpose relating to disaster relief or re22 sponse to a public health or other 

23 emergency; and 

24 (II) develop and implement ap25 propriate responses to the risks deVerDate Sep 11 2014 00:02 Dec 10, 2024 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6203 E:\BILLS\S5098.RS S5098

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1 scribed in subclause (I), including any 

2 changes to internal controls, to ensure 

3 that, to the greatest extent possible, ap4 propriate controls are in place prior to 

5 the expenditure of funds. 

6 (3) REVIEW.—Not later than 3 years after the 

7 date on which guidance is issued under paragraph 

8 (1), and not less frequently than once every 3 years 

9 thereafter, the Director shall review and, as necessary, 

10 revise the guidance. 

11 (c) PLAN SUBMISSION.— 

12 (1) IN GENERAL.—Not later than 1 year after 

13 the date of enactment of this Act, the head of each cov14 ered agency head shall submit to the Director the plan 

15 of the covered agency required under the guidance 

16 issued under subsection (b)(1). 

17 (2) REVISIONS.—Not later than 3 years after the 

18 date on which the head of a covered agency submits 

19 a plan under paragraph (1), and not less frequently 

20 than once every 3 years thereafter, the head of each 

21 covered agency shall— 

22 (A) review and, if necessary, revise the plan 

23 of the covered agency; and 

24 (B) submit to the Director any revised plan 

25 of the covered agency. 


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1 (3) SUBMISSION TO CONGRESS.—Not later than 

2 1 year after the date of the enactment of this Act, and 

3 not less frequently than annually thereafter, the Di4 rector shall submit to Congress, the Committee on 

5 Homeland Security and Governmental Affairs of the 

6 Senate, and the Committee on Oversight and Account7 ability of the House of Representatives the plans sub8 mitted by covered agencies under this subsection. 

9 (d) UNAVAILABILITY OF JUDICIAL REVIEW.—A deter10 mination, finding, action, or omission under this section 

11 by the Director or the head of a covered agency shall not 

12 be subject to judicial review. 

13 (e) NO ADDITIONAL FUNDS.—No additional funds are 

14 authorized to be appropriated for the purpose of carrying 

15 out this Act. 


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Calendar No. 685 

118TH CONGRESS 

2D SESSION S. 5098 

[Report No. 118–282] 

A BILL 

To require certain agencies to develop plans for incrisis, and for other purposes. ternal control in the event of an emergency or 

DECEMBER 9, 2024 

Reported with an amendment 


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